{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203517453","dati_atjaunoti":"2026-09-11","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40203517453","company_name":"SIA \"Zvērinātas advokātes Valentīnas Kepentes birojs\"","company_type":"SIA","registered_date":"2023-10-25","area_of_activity":{"nace_code":"6910","nace_description":"Juridiskie pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,48221,81,29984,1,"EUR"],[2024,63429,1792,14293,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":48221,"gross_prof":48221,"sell_exp":44429,"admin_exp":5123,"oth_op_rev":1517,"oth_op_exp":95,"income_before_income_taxes":91,"provision_for_income_taxes":10,"income_after_income_taxes":81,"net_income":81},"balance_data":{"cash":4242,"accounts_receivable":10400,"cur_assets":14642,"fixed_assets":15342,"non_cur_assets":15342,"assets":29984,"cur_liab":10861,"non_cur_liab":14450,"equity":4673,"equities":29984},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",48221,48221,false],["gross_profit_calc","selling_exp",44429,44429,false],["gross_profit_calc","admin_exp",5123,5123,false],["gross_profit_calc","other_op_exp_exp",95,95,false],["gross_profit_calc","ebit_calc",1426,-1426,true]]}},"financial_ratios":{"current_ratio":{"value":1.348126323542952},"quick_ratio":{"value":1.348126323542952},"net_profit_margin":{"value":0.0016797660770203854},"roa":{"value":0.0027014407684098187},"roe":{"value":0.01733361866038947},"debt_to_equity":{"value":5.416434838433554,"negative_equity":false},"asset_turnover":{"value":1.608224386339381},"altman_z_score":{"value":1.9143982036794718},"roce":{"value":0.004758667573079538}},"source_ids":{"financial_statement_id":"2203261","income_statement_id":"2203261","balance_sheet_id":"2203261"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":63429,"gross_prof":63429,"sell_exp":55228,"admin_exp":6408,"oth_op_rev":21,"oth_op_exp":22,"income_before_income_taxes":1792,"income_after_income_taxes":1792,"net_income":1792},"balance_data":{"cash":7751,"accounts_receivable":211,"cur_assets":7962,"fixed_assets":6331,"non_cur_assets":6331,"assets":14293,"cur_liab":9701,"equity":4592,"equities":14293},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",63429,63429,false],["gross_profit_calc","selling_exp",55228,55228,false],["gross_profit_calc","admin_exp",6408,6408,false],["gross_profit_calc","other_op_exp_exp",22,22,false],["gross_profit_calc","ebit_calc",1771,1771,false]]}},"financial_ratios":{"current_ratio":{"value":0.8207401298835172},"quick_ratio":{"value":0.8207401298835172},"net_profit_margin":{"value":0.028252061359945766},"roa":{"value":0.12537605821031275},"roe":{"value":0.3902439024390244},"debt_to_equity":{"value":2.1125871080139373,"negative_equity":false},"asset_turnover":{"value":4.437766738963129},"altman_z_score":{"value":5.202127967276633},"roce":{"value":0.3902439024390244}},"source_ids":{"financial_statement_id":"1992756","income_statement_id":"1992756","balance_sheet_id":"1992756"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 22.04.2026 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"ir"},"tax_table":{"columns":["Taksacijas_gads","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[[2024,"5.94","3.10","2.84",1,"***","***"],[2023,"0.34","0.13","0.21",1,"***","***"]]},"quarterly_taxes":{"columns":["Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[["2026. gada 2. ceturksnis","1.41","0.6","0.8",1,"***","***"],["2026. gada 1. ceturksnis","1.14","0.36","0.78",1,"***","***"],["2025. gada 4. ceturksnis","0.95","0.22","0.73",1,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2800,"EUR","2023-10-25"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2024,1,"EUR"],[2025,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2023-10-09"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV58ZZZ40203517453","K","SIA","2023-10-25","Daugavpils, Raiņa iela 21 - 2",5401,116626771,100003011]]},"pdb_nm_komersantu_samaksato_nodoklu_kopsumas_odata":{"columns":["Taksacijas_gads","Uznemejdarbibas_forma","Pamatdarbibas_NACE_kods","Juridiska_adrese_ATVK_kods","Juridiska_adrese_ATVK_nosaukums","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","6910  ","002000","Daugavpils","5.94","3.10","2.84",1],[2023,"sabiedrība ar ierobežotu atbildību","6910  ","002000","Daugavpils","0.34","0.13","0.21",1]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 22.04.2026 ","nav","ir"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","12.08.2026"]]},"pdb_samaksato_nodoklu_kopsummas_cet":{"columns":["Nosaukums","Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_PVN_iemaksa","Taja_skaita_PVN_atmaksa","Taja_skaita_IIN_summa","Taja_skaita_VSAOI_summa","Videjais_nodarbinato_personu_skaits_cilv"],"data":[["ZVĒRINĀTAS ADVOKĀTES VALENTĪNAS KEPENTES BIROJS SIA","2025. gada 4. ceturksnis","0.95","0.00","0.00","0.22","0.73","1"],["ZVĒRINĀTAS ADVOKĀTES VALENTĪNAS KEPENTES BIROJS SIA","2026. gada 1. ceturksnis","1.14","0.00","0.00","0.36","0.78","1"],["ZVĒRINĀTAS ADVOKĀTES VALENTĪNAS KEPENTES BIROJS SIA","2026. gada 2. ceturksnis","1.41","0.0","0.0","0.6","0.8","1"]]},"income_statements":{"columns":["net_turnover","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","provision_for_income_taxes"],"data":[[63429,63429,55228,6408,21,22,1792,1792,1792,null],[48221,48221,44429,5123,1517,95,91,81,81,10]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","non_cur_liab"],"data":[[7751,211,7962,6331,6331,14293,9701,4592,14293,null],[4242,10400,14642,15342,15342,29984,10861,4673,29984,14450]]}}}